Before the simplification provisions for call-off stock arrangements came into force on 1 January 2020, a business moving its goods from one EU member state to stock located in another EU member state was deemed to have made an exempt intra-EU supply in the member state of departure of the goods. At the same time, this business had to account for VAT on the intra-EU acquisition of goods in the member state where the goods arrived. This led to a VAT registration obligation for the business in the member state of arrival.
However, the new simplification provisions for call-off stock arrangements establish that:
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Web page updated on 17 Mar 2025 17:22